Resolution modifying the General Provisions applicable to the activities of Savings and Loan Cooperative Societies — SHCP — MX

DOF: 07/07/2026

RESOLUTION modifying the General Provisions applicable to the activities of Savings and Loan Cooperative Societies

At the margin, a seal with the National Coat of Arms, which reads: United Mexican States.- Treasury.- Ministry of Finance and Public Credit.- National Banking and Securities Commission.

The National Banking and Securities Commission, based on the provisions of articles 31, first paragraph, fraction XI; 32 and 34, second paragraph of the Law to Regulate the Activities of Savings and Loan Cooperative Societies; 98 Bis of the Credit Institutions Law; 19, fractions XIV and XV and 24 of the National Law to Eliminate Bureaucratic Procedures; as well as 4, fractions II, III, V, XXXVI and XXXVIII; 14; 16, fractions I and XVII of the Law of the National Banking and Securities Commission, and

CONSIDERING

That, on July 25, 2025, the "Resolution modifying the General Provisions applicable to the activities of Savings and Loan Cooperative Societies" was published in the Official Gazette of the Federation, through which adjustments were made to the regulations regarding special accounting criteria and special accounting records, with the objective of providing legal certainty regarding the natural phenomena that trigger the assumption for their authorization and the requirements that must be met to demonstrate the adverse impact on the solvency or liquidity of savings and loan cooperative societies and, if applicable, on the stability of the financial system as a whole, or when such financial entities are carrying out financial health or corporate restructuring processes, and

That, in compliance with what is established in the "General Agreement establishing actions for simplification and administrative improvement for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, as well as article 24, second paragraph of the National Law to Eliminate Bureaucratic Procedures, it is necessary to modify the "General Provisions applicable to the activities of Savings and Loan Cooperative Societies" to establish the application formats for procedures related to the authorization of special accounting records and special accounting criteria, as well as to reduce the maximum response deadlines of the authority regarding such authorizations, has resolved to issue the following:

RESOLUTION MODIFYING THE GENERAL PROVISIONS APPLICABLE TO THE ACTIVITIES OF SAVINGS AND LOAN COOPERATIVE SOCIETIES

SINGLE.- Articles 195, fifth and sixth paragraphs, and 195 Bis, second and third paragraphs are REFORMED, and Annex V of the "General Provisions applicable to the activities of Savings and Loan Cooperative Societies" published in the Official Gazette of the Federation on June 4, 2012 and modified through various resolutions, is ADDED, to read as follows:

" INDEX

TITLES FIRST TO EIGHTH . . .

List of Annexes

ANNEXES A to U

. . .

Annex V

Formats for the submission of information to the National Banking and Securities Commission. "

" Article 195.-

. . .

The application for authorization must be sent to the Commission in accordance with the format contained in Annex V of these provisions and must be signed with an autograph signature, or by means of Advanced or Reliable Electronic Signature, by the legal representative of the Savings and Loan Cooperative Societies or, if applicable, by the legal representative of the self-regulatory organizations recognized by the Commission or of any guild representation body.

The Commission will resolve the application for authorization referred to in the previous paragraph, within a period of sixty business days counted from the day following its receipt. Until the respective resolution is notified, the Savings and Loan Cooperative Societies must continue using the accounting criteria established in Annex E of these provisions. If this period elapses without the Commission issuing or notifying the corresponding resolution, it will be understood in a negative sense and the application will be considered dismissed.

. . . "

" Article 195 Bis.- . . .

The application to obtain authorization for the application of special accounting records must be sent to the Commission in accordance with the format contained in Annex V of these provisions and must be signed with an autograph signature, or by means of Advanced or Reliable Electronic Signature by the legal representative of the Savings and Loan Cooperative Societies, and must contain at least the following:

I. to V. . . .

. . .

a) and b) . . .

TRANSITORY CLAUSES

FIRST.- This Resolution will enter into force from the day following its publication in the Official Gazette of the Federation.

SECOND.- Savings and loan cooperative societies that, prior to the entry into force of this modifying Resolution, have presented their application for authorization to the Commission in terms of what is established by articles 195 or 195 Bis, as applicable, will continue their process in accordance with what is provided in the "General Agreement establishing actions for simplification and administrative improvement for procedures carried out before the National Banking and Securities Commission" published in the Official Gazette of the Federation on December 31, 2025, in the case of those authorization applications that were submitted prior to the entry into force of the aforementioned Agreement, they will be processed in accordance with the second transitory article of the same.

THIRD.- Savings and loan cooperative societies that, prior to the entry into force of this modifying Resolution, have authorization issued by the Commission in terms of what is established in articles 195 or 195 Bis, as applicable, will remain in effect until the date of their conclusion.

Respectfully

Mexico City, June 25, 2026. - President of the National Banking and Securities Commission, Ángel Cabrera Mendoza.- Rubric.

" ANNEX V

FORMATS FOR THE SUBMISSION OF INFORMATION TO THE NATIONAL BANKING AND SECURITIES COMMISSION

Savings and Loan Cooperative Societies must present the corresponding formats in accordance with what is established in these provisions, duly completed in their entirety, as follows:

INDEX

Legal Basis

Format Name

Article 195

Application for authorization or extension of special accounting criteria to supervised financial entities when competent authorities issue declarations of emergency or natural disaster due to the occurrence of disturbing natural phenomena that generate effects on the economy and could cause an adverse impact on the solvency or liquidity of the entities and, if applicable, on the stability of the financial system.

Article 195 Bis

Application for authorization of special accounting records to supervised financial entities carrying out financial health or corporate restructuring processes, seeking their stability and correct functioning.

Format Homoclave

Date of publication in the DOF

AAAA

Place of application

Date of application

Municipality or Alcaldía:

State:

AAAA

Select the option that fits your application

Application for authorization

Application for extension*

Select the option that fits the nature

of the supervised financial entity:

General Warehouses, Exchange Houses and Credit Unions

Savings and Loan Cooperative Societies

Holding Companies of Financial Groups

Credit Institutions

Community Financial Societies and Popular Financial Societies

Liquidating Partners and Clearing Houses

Securities Brokerages

Investment Funds, Investment Fund Operating Societies or Investment Fund Share Distributing Societies

Crowdfunding Institutions and Electronic Payment Fund Institutions

Promotion Bodies or Promotion Entity

Data of the Supervised Financial Entity or Self-Regulatory Organization recognized by the Commission or any Guild Representation Body:

Name or corporate name

(if applicable) :

Tax address:

Name of the attorney or legal representative:

RFC of the legal representative:

Address for hearing or receiving notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial Axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Subdivision, Section, etc.)

Locality

(Optional) :

Municipality or Alcaldía:

State:

Between which streets

(Optional) :

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Detailed description of the special accounting criteria requested, as well as the period and geographic area of application.

Detailed narrative of the economic effects that the disturbing natural phenomenon has caused or is estimated to cause.

Estimation of the impact that the economic effects could cause on the solvency and liquidity indicators and those related to the application of the special accounting criteria of the affected financial entities and, if applicable, on the stability of the financial system.

Explanation of how the special accounting criteria will help reduce or prevent the effects referred to in the previous sections.

*(Only required field for the extension application)

Information with which the entity proves that the economic effects persist on the date of the extension application.

Signature of the legal representative of the entity, of the self-regulatory organizations

recognized by the Commission or of any guild representation body

CNBV Privacy Notice: In compliance with the General Law for the Protection of Personal Data in Possession of Obligated Subjects, the National Banking and Securities Commission (CNBV) makes available to the citizenry the Comprehensive and Simplified Privacy Notices of the various administrative and operational units of this Commission, in order for the holders of personal data to know the treatment that will be given to them and can make informed decisions regarding them, available at https://www.cnbv.gob.mx/ProteccionDatos/Paginas/Avisos-de-Privacidad-de-la-CNBV.aspx

*In accordance with article 4 of the Federal Administrative Procedure Law and 19, fraction XV of the National Law to Eliminate Bureaucratic Procedures, the formats to request procedures and services must be published in the Official Gazette of the Federation (DOF).

The present format may be accompanied by additional documentation that the applicant considers necessary to prove the requirement.

Application for authorization of special accounting records to supervised financial entities carrying out

financial health or corporate restructuring processes, seeking their stability and correct

functioning

Format Homoclave

Date of publication in the DOF

AAAA

Place of application

Date of application

Municipality or Alcaldía:

State:

AAAA

Select the option that fits the nature of the

supervised financial entity:

General Warehouses, Exchange Houses and Credit Unions

Savings and Loan Cooperative Societies

Holding and Sub-holding Companies of Financial Groups

Credit Institutions

Community Financial Societies and Popular Financial Societies

Liquidating Partners and Clearing Houses

Securities Brokerages

Investment Funds, Investment Fund Operating Societies or Investment Fund Share Distributing Societies

Crowdfunding Institutions and Electronic Payment Fund Institutions

Promotion Bodies and Promotion Entities

Data of the Financial Entity

Name or corporate name

(if applicable) :

Tax address:

Name of the attorney or legal representative:

Notarial instrument No.

(if applicable) :

Address for hearing and receiving notifications

Postal code:

Street:

(Example: Avenida Insurgentes Sur, Boulevard Ávila Camacho, Calzada, Corridor, Vial Axis, etc.)

Exterior number:

Interior number:

Neighborhood:

(Example: Ampliación Juarez, Residencial Hidalgo, Subdivision, Section, etc.)

Locality

(Optional) :

Municipality or Alcaldía:

State:

Between which streets

(Optional) :

Emails to receive notifications

Email 1:

Email 4:

Email 2:

Email 5:

Email 3:

Email 6:

Detailed description of the special accounting records requested, indicating at least, the items of the financial statements that would be affected, amounts and period for their application.

Detailed explanation of the causes that have generated the need to carry out the Financial Health or Corporate Restructuring process.

The solvency, liquidity, capital indicators and those related to the application of the special accounting records, determined on the date of the application, as well as a detailed description of the effects that said indicators could present in case of not having the requested authorization.

The remediation actions and measures that make up the Financial Health or Corporate Restructuring processes required by the requesting entity.

Evidence that the actions and measures indicated in this application have the approval of the Board of Directors or competent body of the requesting entity.

Signature of the legal representative of the entity

The present format may be accompanied by additional documentation that the applicant considers necessary to prove the requirement.

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